Bobby Jindal's Louisiana

Them that's got shall get
Them that's not shall lose
So the Bible said,
and it still is news
Mama may have,
Papa may have
But God bless the child
that's got his own
That's got his own . . .

The University of Louisiana System Board of Supervisors heard Tuesday that state budget cuts caused a wide range of dismal conditions in the state’s higher education system, from low morale and program cutbacks to tuition hikes and faculty layoffs.

Board members for the system that oversees nine public universities received testimony that state budget cuts may be the cause of an increase in employee thefts on campuses, particularly the institutions that haven’t been able to keep a full-time internal auditor on staff.

Board members learned about the increased thefts moments before adopting a $762 million operating budget, which leaves the system’s nine universities with about $38 million less than last year.

“There is a lot of cash on campus and we’re starting to see where the cash is not getting into the bank,” said Robbie Robinson, UL System vice president for business and finance.

Yes, the strong gets more
While the weak ones fade
Empty pockets don't ever make the grade
Mama may have, Papa may have
But God bless the child that's got his own
That's got his own . . .

Without going into specifics, Robinson mentioned an ongoing investigation on one UL System campus, where administrators believe an employee diverted about $40,000 into a credit card account.

Robinson said something that auditors call the “fraud triangle” comes into play when times are tough.

The fraud triangle is a term coined by sociologist Donald Cressey. The points of the triangle are made up of the three most common factors that occur in cases of fraud. They are incentive, or financial stress; rationalization, where the person believes the money won’t be missed; and opportunity, where a person may see a weakness within the organization.

Money, you've got lots of friends
Crowding round the door
When you're gone, spending ends
They don't come no more
Rich relations give
Crust of bread and such
You can help yourself
But don't take too much
Mama may have, Papa may have
But God bless the child that's got his own
That's got his own . . .

UL System President Randy Moffett said some employees have spouses who have lost jobs, making them more prone to stress.

“Their financial situation has changed,” Moffett said. “Most of them haven’t had an increase in pay for four years.”

Moffett, however, said the system’s campuses have “done a great job” reporting when money isn’t accounted for.

On the budget, the UL board sat through a presentation that showed largely the same trend Louisiana’s other three college systems have been going through.

The reduction in state dollars is a continuation of a familiar trend in Louisiana’s higher education system that has seen state funding cut by $426 million since 2008.

Cuts to the UL System have totaled $207 million during the same period.

Mama may have, Papa may have
But God bless the child that's got his own
That's got his own
He just worry 'bout nothin'
Cause he's got his own

Song: "God Bless the Child" -- Billie Holiday and Arthur Herzog, Jr., 1939
News story: "UL budget cuts cited as thefts rise" -- The Advocate, 8/22/2012